1. The judgment of the court of first instance is modified as follows.

Of the instant lawsuit, the former Act on External Audit of Stock Companies.

1. The reasoning for this part of the basic facts is the same as that of the judgment of the court of first instance, and thus, they are cited by the main sentence of Article 420 of the Civil Procedure Act.

2. The gist of the plaintiff's assertion was that the defendant was in charge of the accounting audit of the non-party company for a multi-year period, and was well aware of or was able to know the management situation of the non-party company, omitted the fact of the change of the non-party company D's shares and the litigation and compulsory execution procedures related thereto from the audit report in 201, and the non-party company's assets amounted to 30% of the total amount of the non-party company's assets, and expressed an adequate opinion on the financial statements of this case by intention or gross negligence, such as conducting an inspection only for some storage and trust in the explanation of the non-party company. Accordingly, the plaintiff suffered damages for purchasing the shares

Therefore, pursuant to Article 17(2) of the former Act or Article 750 of the Civil Act, the Defendant is obligated to pay the Plaintiff KRW 50,040,00 as compensation for damages and delay damages therefor.

3. The defendant asserts to the effect that the defendant's judgment on the main defense of this case is unlawful, since the limitation period for the claim for damages under the former Act among the lawsuit of this case is too excessive.

Article 17(2) of the former Act on External Audit and Inspection provides that “If an auditor causes damage to a third party who trusts and utilizes it by failing to enter important matters or making a false entry in an audit report, such auditor shall be liable for damages to the third party.” Paragraph (7) of the same Article provides that “The liability for damages under the provisions of paragraphs (1) through (4) shall be extinguished unless the claimant exercises the right to claim within one year from the date on which he/she became aware of such fact or within three years from the date on which he/she submitted the audit report.”

However, there is a problem.